Final answer:
Under AICPA Rule 502, deceptive advertising is prohibited. Implying the ability to influence an IRS official and promising a favorable result without justification are considered deceptive actions.
Step-by-step explanation:
Under AICPA Rule 502, deceptive advertising is prohibited. Deceptive advertising refers to any false, misleading, or deceitful statements made in advertising. Based on the given options, two actions would constitute deceptive advertising under this rule: (b) implying that the CPA had the ability to influence an IRS official and (c) promising a favorable result without justification. These actions are considered deceptive because they can mislead potential clients and create false expectations.